Integrated Masters, Inc. (IMI), is presently operating at 80% of capacity and manufacturing 123,000 units of a patented electronic component. The cost structure of the component is as follows:

Raw materials	$	6.30	per unit
Direct labor		6.30	per unit
Variable overhead		8.30	per unit
Fixed overhead	$	393,600	per year

An Italian firm has offered to purchase 20,300 of the components at a price of $25.5 per unit, FOB IMI's plant. The normal selling price is $32.9 per component. This special order will not affect any of IMI's "normal" business. Management calculated that the cost per component is $24.1, so it is reluctant to accept this special order.

Required:

a. Calculate the fixed overhead per unit? (Round your answer to 2 decimal places.)